So you thought you were done…you learned all of the tax appeal vocabulary and process, got everything in on time, you in a sense “ran the good race.” Now, you find out that you were denied a reduction in your property assessment or disagree with the reduction given your property by the BAR. What is a homeowner to do? Ask yourself…do I have a strong case? Do I have the time/energy to continue? Do I feel qualified to represent myself? If you answered yes read on for an explanation of the next steps in the process.

If you are dissatisfied with the decision of the BAR, you may seek judicial review by beginning a tax certiorari proceeding in New York State Supreme Court, pursuant to Article 7 of the Real Property Tax Law, or by beginning a proceeding for Small Claims Assessment Review (SCAR).

According to the New York State Unified Court System, “a Small Claims Assessment Review (SCAR) is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive.”

SCAR was developed to provide homeowners with a simple way to challenge their assessments. It is only available to owner-occupants of one, two or three family dwellings which are used exclusively for residential purposes, or the owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling. (more…)